,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #gbaf  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #ae1 #bjbj,mrs4 
,lawr5ce 7= h]self1 ,mr4 ,bald]son1 ,mr4
 ,quigley1 ,mr4 ,joyce ( ,p5nsylvania1  
,mr4 ,delgado1 ,mr4 ,mc,kinley1 ,ms4    
,slotk91 & ,mr4 ,/iv]s7 introduc$ !     
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to provide a tax cr$it = p]sonal  
protective equipm5t to small bus9esses1 
non-pr(its1 indep5d5t contractors1      
vet]ans' organizations1 & f>m]s1 among  
o!r entities1 9 any ye> 9 :i* !         
,presid5t decl>es a national em]g5cy    
relat+ to ,,covid-#ai4  #a4 ,%ort title 
,?is ,act may be cit$ z ! ,small        
,bus9ess ,,ppe ,tax ,cr$it ,act4  #b4   
,f9d+s ,congress f9ds ! foll[+3 7#a7 ,on
 ,janu>y #ba1 #bjbj1 ! ,unit$ ,/ates    
confirm$ ! ,nation's fir/ case ( ! #bjai
 novel coronavirus1 :i* pres5ts z !     
disease ,,covid-#ai4  7#b7 ,on ,m>* #aa1
 #bjbj1 ! ,_w ,heal? ,organization      

upgrad$ ! ,,covid-#ai outbreak f global 
heal? em]g5cy /atus to a p&emic4  7#c7  
,on ,m>* #ae1 #bjbj1 ! ,c5t]s = ,disease
 ,control & ,prev5tion recomm5d$ a      
re/riction on ga!r+s ( #ej or m p 9 !   
,unit$ ,/ates4  7#d7 ,beg9n+ 9 mid-,m>*1
 ! adm9i/ration issu$ new guidel9es on !
 p&emic & call$ = nationwide social     
di/anc+1 among o!r precautions1 to sl[ !
 spread ( ,,covid-#ai4  7#e7 ,on ,m>*   
#ag1 #bjbj1 ,dr4 ,an?ony ,fauci1 9 8    
capacity z ,director ( ! ,national      
,in/itute ( ,all]gy & ,infecti\s        
,diseases1 expla9$ t social di/anc+ is  
really physical sep>ation ( p1 :]e9     
circum/ances :]e !re are cr[ds1 y remove
 y\rself f v close contact4  7#f7 ,mo/  
,gov]nors execut$ ord]s 9 ,/ates across 
! c\ntry to close or re/rict op]ations (
 bus9ess across v>i\s indu/ries on a    
tempor>y basis1 9 an ef=t to promote    
social di/anc+1 /ymie ! rapid spread ( !
 coronavirus1 & flatt5 ! curve s z n to 
ov]:elm ! ,nation's heal? c>e sy/em's   
capacity4  7#g7 ,^? closures or op]at+  

limitations h caus$ significant /ra9 on 
,am]ica's small bus9esses 9 ! int]e/ (  
public heal?4  7#h7 ,small bus9esses are
 ! eng9e ( ! ,unit$ ,/ates economy1     
compris+ #ii p]c5t ( all bus9ess v5tures
 9 ! ,unit$ ,/ates & acc\nt+ = half ( ! 
,unit$ ,/ates economy4  7#i7 ,9 ord] to 
safely resume full op]ations1 ^! small  
bus9esses ne$ access to p]sonal         
protective equipm5t2 9 "s cases1 ,/ates 
are requir+ employ]s & employees use ?is
 p]sonal protective equipm5t 9 ord] to  
all[ public entry4  7#aj7 ,due to !     
fiscal /ra9 ( p&emic-relat$ losses on ^!
 small bus9esses1 !y _c & %\ld n be> !  
f9ancial burd5 ( acquir+ p]sonal        
protective equipm5t )\t relief4  7#aa7  
,provid+ relief ?r\gh a tax cr$it = !   
pur*ase & use ( p]sonal protective      
equipm5t w directly support small       
bus9esses return+ to & exce$+           
pre-,,covid-#ai p&emic production       
levels4  7#ab7 ,at a ,small ,bus9ess    
,committee =um on ,may #bh1 #bjbj1 ,mr4 
,*>les 8,tee0 ,r[e1 ,presid5t & ,*ief   

,executive ,(fic] ( ,am]ica's ,,sbdc1   
te/ifi$ to ! pot5tial value ( su*       
cr$its4  7#ac7 ,p]sonal protective      
equipm5t tax cr$its w be in/rum5tal 9   
safely & responsibly re/>t+ ! eng9e ( ! 
,unit$ ,/ates economy4  #c4 ,p]sonal    
,protective ,equipm5t ,tax ,cr$it  7a7  
,9 g5]al ,subp>t ,d ( "p ,,iv ( sub*apt]
 ,a ( *apt] #a ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new section3  #de,u4 ,p]sonal  
,protective ,equipm5t ,cr$it  7a7       
,all[ance ( cr$it ,= purposes ( section 
#ch1 ! p]sonal protective equipm5t cr$it
 det]m9$ "u ?is section = ! taxable ye> 
is an am\nt equal to ! am\nt paid by an 
eligible taxpay] 9 c>ry+ on any trade or
 bus9ess = qualifi$ p]sonal protective  
equipm5t exp5ses dur+ su* ye>4  7b7     
,maximum cr$it ,! cr$it det]m9$ "u ?is  
section ) respect to any eligible       
taxpay] = any taxable ye> %all n exce$  
#be1jjj4  7c7 ,def9ition & special rules
 ,= purposes ( ?is section-- 7#a7       
,eligible taxpay]  7,a7 ,9 g5]al ,! t]m 

eligible taxpay] means-- 7i7 a small    
bus9ess conc]n1  7ii7 any bus9ess conc]n
 7includ+ an ent]prise t is engag$ 9 !  
bus9ess ( production ( food & fib]1     
ran*+ & rais+ ( live/ock1 aquaculture1 &
 all o!r f>m+ & agricultural relat$     
indu/ries71 non-pr(it organization t is 
describ$ 9 section #eja7;c77#c7 & exempt
 f tax "u section #eja7;a71 vet]ans     
organization1 or ,tribal bus9ess conc]n 
t employs n m ?an ! great] (-- 7,i7 #ejj
 employees1 or  7,,ii7 if applicable1 ! 
size /&>d 9 numb] ( employees e/abli%$  
by ! ,small ,bus9ess ,adm9i/ration = !  
indu/ry 9 :i* su* bus9ess conc]n1       
non-pr(it organization1 vet]ans         
organization1 or ,tribal bus9ess conc]n 
op]ates1 or  7iii7 an individual :o     
op]ates "u a sole proprietor%ip1 z an   
indep5d5t contractor1 or z a            
self-employ$ individual4  7,b7 ,small   
bus9ess conc]n ,! t]m small bus9ess     
conc]n has ! mean+ giv5 su* t]m "u      
section #c ( ! ,small ,bus9ess ,act 7#ae
 ,u4,s4,c4 #fcb71 & also includes-- 7i7 

any bus9ess conc]n t employs n m ?an    
#ejj employees p] physical location (   
su* bus9ess conc]n & t is assign$ a     
,nor? ,am]ican ,indu/ry ,classification 
,sy/em code beg9n+ ) #gb1  7ii7 any     
bus9ess conc]n op]at+ z a fran*ise t is 
assign$ a fran*ise id5tifi] code by !   
,small ,bus9ess ,adm9i/ration1 &  7iii7 
any bus9ess conc]n t receives f9ancial  
assi/ance f a company lic5s$ "u section 
#cja ( ! ,small ,bus9ess ,inve/m5t ,act 
( #aieh 7#ae ,u4,s4,c4 #fha74  7,c7     
,docum5tation requirem5ts ,! ,secret>y  
may e/abli% su* docum5tation requirem5ts
 z are necess>y to det]m9e eligibility =
 a cr$it "u ?is section4  7#b7 ,qualifi$
 p]sonal protective equipm5t exp5ses ,! 
t]m qualifi$ p]sonal protective equipm5t
 exp5ses includes am\nts paid or        
incurr$-- 7,a7 = ! purpose ( r$uc+ !    
risk ( ,coronavirus ,disease #bjai      
7,,covid-#ai7 transmission betwe5 p on !
 premises ( ! bus9ess ( ! taxpay]1      
includ+-- 7i7 gloves1 m$ical masks1     
,n-#ie respirators1 eye protection1 g[ns

 & aprons1 boots or clos$-toe "w %oes1  
clean+ det]g5ts1 h& sanitiz]s1 clean+   
products & tools1  7ii7 retr(itt+ or    
in/allation ( equipm5t1 &  7iii7 any o!r
 relevant exp5se ! ,secret>y1 9         
consultation ) ! ,secret>y ( ,heal? &   
,human ,s]vices1 det]m9es necess>y1 &   
7,b7 at any "t dur+ a ye> 9 :i*1 )      
respect to ,,covid-#ai-- 7i7 ! ,presid5t
 decl>es a national em]g5cy "u !        
,national ,em]g5cies ,act 7#ej ,u4,s4,c4
 #afja et seq471 or  7ii7 an em]g5cy    
involv+ ,f$]al prim>y responsibility is 
det]m9$ to exi/ by ! ,presid5t "u !     
section #eja7;b7 ( ! ,rob]t ,t4 ,/af=d  
,disa/] ,relief & ,em]g5cy ,assi/ance   
,act 7#db ,u4,s4,c4 #eaia7;b774  7d7    
,d5ial ( d\ble b5efit ,no d$uction %all 
be all[$ "u ?is *apt] = any am\nt tak5  
into acc\nt 9 det]m9+ ! cr$it "u ?is    
section4  7e7 ,d5ial ( cr$it = c\nt]feit
 items ,no cr$it %all be all[$ "u ?is   
section ) respect to any item if !      
,secret>y det]m9es su* item to be       
c\nt]feit or sold or di/ribut$ 9 bad    

fai?4  4  7b7 ,cr$it made "p ( g5]al    
bus9ess cr$it ,subsection 7b7 ( section 
#ch ( su* ,code is am5d$ by /rik+ plus  
at ! end ( p>agraph 7#cb71 by /rik+ !   
p]iod at ! end ( p>agraph 7#cc7 & ins]t+
 1 plus1 & by add+ at ! end ! foll[+ new
 p>agraph3  7#cd7 ! p]sonal protective  
equipm5t cr$it det]m9$ "u section #de,u4
  4  7c7 ,cl]ical am5dm5t ,! table (    
sections = subp>t ,d ( "p ,,iv (        
sub*apt] ,a ( *apt] #a is am5d$ by add+ 
at ! end ! foll[+ new item3  ,sec4      
#de,u4 ,p]sonal ,protective ,equipm5t   
,cr$it4  4  7d7 ,effective date ,!      
am5dm5ts made by ?is section %all apply 
to exp5ses made or incurr$ aft] ,decemb]
 #ca1 #bjai1 9 taxable ye>s end+ aft]   
su* date4